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2017 (5) TMI 890 - CESTAT MUMBAI

2017 (5) TMI 890 - CESTAT MUMBAI - TMI - Renting of Immovable of Property Service - abatement of property tax - Held that: - the property tax has been discharged on the property from where the appellant is conducting its business, the deduction on account of property tax amount paid are available and finding of lower authorities rejecting the same are unsustainable. - Penalty u/s 76 of FA - Held that: - since the issue was in dispute and retrospective amendments was made and one of the issue .....

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spondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Appeal No: AGS(64)46/2011 dated 29/03/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Heard both the sides and perused the records. 3. We find that the issue involved in this case is regarding the service tax liability on the amount received for services rendered will fall under the category of Renting of Immovable of Property Service for the period April 2009 to September 2009 or .....

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of the Finance Act, 1994. 5. Learned Departmental Representative submits that the appellant has no case as he should have deposited the entire amount of tax liability and the deduction claimed by the appellant on account of property tax is also not acceptable as the property is in the name of Shri Dilip Radheyshyam Zunzunwala and not in the name of the appellant. 6. On a careful consideration of the submissions made, we find that the first appellate authority has accepted the fact that the prop .....

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